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MALAYSIA AIRLINES BERHAD vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX DEPARTMENT OF TRADE AND TAXES & ANOTHER
(Delhi High Court)

Hon'ble Judges:

SACHIN DATTA
VIBHU BAKHRU
Pet. Counsel
Tarun Jain
Divyansh Singh
Res. Counsel
Udit Malik
Vishal Chanda

Petitioner / Applicant

MALAYSIA AIRLINES BERHAD
Respondent COMMISSIONER OF DELHI GOODS AND SERVICES TAX DEPARTMENT OF TRADE AND TAXES & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 18, 2024
Order No.

W. P. (C) 9741/2024, CM APPL. 39956-57/2024

Citation

2024(7) TAXREPLY 10312
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. Learned counsel for the respondents accept notice. 2. The petitioner has filed the present petition, inter alia, impugning the order dated 27.04.2024 (hereafter the impugned order) and the consequent demand notices issued by respondent no.2. 3. The impugned order was passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) in respect of the tax period from April, 2018 to March, 2019. 4. The impugned order was passed pursuant to the Show Cause Notice dated 30.01.2024 (hereafter the SCN) based on a Special Audit Report. The SCN is founded on the reasoning that that the petitioner’s response to the Special Audit Report has been found to be incomplete/ inconclusive. Accordingly, respondent no.2 proposed to raise a demand of ₹163,91,65,902/- on account of Integrated Tax, Central Tax and State Tax. In addition, respondent no.2 also proposed to recover interest and penalty. It is appare....

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